A 76-year-old Manhattan man faces up to 15 years prison on charges he looted $330,000 from the bank accounts of his old pal — a 98-year-old attorney who still practiced law from a wheelchair.

The alleged geezer-on-geezer grand larceny was announced today by Manhattan DA Cyrus Vance as the latest in a growing number of elder abuse cases.

“This is a particularly vulnerable population, and I think we’re now seeing these cases more frequently,” the DA said.

Accused crook Harry Abrams, himself pushing 80, ran an unsuccessful money management business in Midtown, prosecutors said. He let his buddy of two decades, nonagenarian Emanuel Baetich, use an office down the hall for free.

Sharp as a tack on the brink of age 100, Baetich is the oldest living graduate of St. John’s University, and had kept a few private clients, prosecutors said. The no-rent arrangement lasted for years.

“The defendant actually referred to the victim as someone he would never take any (rent) money from, because he was like a father to him,” said Elizabeth Loewy, the prosecutor who heads the DA’s elder abuse unit.

Some “son.”

In July, 2009, Baetich broke his hip and landed in the hospital. Before the month was out, Abrams had begun swiping, and redeeming, $330,000 in certificates of deposit from Baetich’s unlocked office, prosecutors said — using the money to fund various failed businesses, and pay for a vacation in Puerto Rico and clothes and groceries, prosecutors said.

Baetich remains in a nursing home; Abrams — prosecuted after savvy officials at some of the six banks unwittingly involved in the looting and money laundering tipped off authorities — pleaded not guilty to 64 counts of grand larceny, forgery and other charges, and is free on $175,000 bail.

Also yesterday, 29-year-old gold-digger Manhattan Cher Thompson pleaded guilty to grand larceny and was promised at least 3 1/2 years prison for admittedly fleecing two other elderly, debilitated victims out of a total $200,000.

Thompson wooed and ripped off her most recent victim, 90-year-old West Village widower John Grant, while she was still married to her first victim, 64-year-old Howard Zeimer, who was seriously mentally and physically disabled and reduced to redeeming soda cans for spending money.

Thompson and Abrams are two of the 500 cases of elder abuse prosecuted in Manhattan each year, said Loewy, whose office provides prosecutors to speak at financial institutions senior centers and related agencies. The DA’s elder abuse hotline is at 212)335-8920.

“The problem is only going to get worse as the baby boomers are aging,” Loewy said. Vigilant bank employees have proven especially useful elder-abuse-fighting-partners, given that the victims are often too debilitated to realize they’re being ripped off. “They don’t come to us and say, ‘Hi, I have Alzheimer’s and I’m a victim of financial fraud,” Loewy said.